经济真实是会计的基本职能 ,会计使用一系列核算工具并通过严密的规则与科学的程序把它组成一个经济信息系统 ,这是几百年来人们实践的总结。实现会计基本职能的保证是加强单位内部会计监督 ;实现单位经济真实的根本是会计人员 Economic truth is the basic function of accounting. Accounting uses a series of accounting tools and compiles it into an economic information system through strict rules and scientific procedures. This is a summary of people’s practice for hundreds of years. To achieve the basic functions of the accounting guarantee is to strengthen the internal accounting supervision unit; to achieve economic reality is the basic accounting personnel